Taxation of pensions in Finland

Eläkkeiden verotus
This page tells about the taxation of Finnish and foreign pensions.

Taxation of pensions paid from Finland

Pensions paid from Finland are generally taxed in Finland even if the recipient of the pension lives abroad.

Often persons living in other countries pay tax on pensions received from Finland in their country of residence too. However, the country of residence will eliminate any double taxation.

In some situations, the tax treaty between Finland and the country of residence may mean that a pension paid from Finland is not subject to tax in Finland. If you are moving abroad, it is recommended that you contact the tax office before you move to check how the tax treaty might affect you. Pensioners must also make a notification of move and notify their new address to the tax office in Finland.

You can find more information on taxation on the Finnish Tax Administration’s website and the Nordic tax portal.

Taxation of pensions paid to Finland from a Nordic country

Pensions paid from another Nordic country are subject to tax in the country that the pension is paid from. Foreign pensions must also be declared in the Finnish tax return. However, the Nordic tax treaty ensures that double taxation is eliminated. If you get a pension from another Nordic country, it is calculated into your total earnings to determine you Finnish tax percentage.

Pensions from other countries should be declared in the Finnish tax return in section ”10.1 Foreign pension income” and any tax paid to other countries in section ”11.1 Foreign taxes”.

More information on the Nordic tax portal. If you get a pension from Sweden, you can get more information from the Finnish Tax Administration’s website.

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